2024-10-23T14:17:07+00:00 2023-12-31 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-01-01 481185140 Bott Radio Network Inc BOTT 9136427770 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 RICHARD P BOTT CHAIRMAN EMERITUS/DIRECTOR 2024-10-23 true Michael Engle P00482834 8162216300 2024-11-15 2023 2024-10-15 13:58:12Z RICHARD P BOTT 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 18609553 false X WWW.BOTTRADIONETWORK.COM X 1996 KS Promote the welfare of communities served by creating, producing, and broadcasting a unique program format of Bible teaching, current events, and other programs. 5 2 91 3 2058189 0 0 0 15985922 16054051 69798 319528 2009860 1870082 18065580 18243661 20000 17500 0 5826148 5963859 0 0 0 10356494 10144050 16202642 16125409 1862938 2118252 11667062 12912527 2719127 2263668 8947935 10648859 Promotion of the welfare of communities served by creating, producing, and broadcasting a unique program format consisting of Bible teaching, current events, news, and other public affairs programming of benefit to the public. false false 11579900 17500 16054051 Bott Radio Network (BRN) continued in 2023 to create, produce and broadcast its unique radio format of Bible teachings, current events, news, and other public affairs programming 24 hours a day, seven days a week, 365 days a year over a network of 123 radio stations. BRN's radio signal reaches listeners in 15 states with a combined coverage of over 64.5 million people. Our programming can also be found streaming on the internet to computers and mobile devices around the world. BRN sponsors or hosts dozens of major events connecting thousands of listeners with its featured teachers in face-to-face meetings. These events provide an opportunity for the teaching ministries to enhance their educational message to BRN listeners which helps to further the mission and vision of BRN. 11579900 false false true false false false false false false true false false false true false true true false false false false false false false false false true false true false false false false false false false true false false false false true true true true false true 34 0 true 91 true true true false false false false false false false X 5 2 true false false false false false false true true false false true true true true true true true false false CA IN IA KS MO NE OK TN TX AR WY X RICHARD P BOTT II 9136427770 10550 BARKLEY ST STE 100 OVERLAND PARK KS 66212 Richard P Bott Chairman Emeritus/Director 39.0 1.0 X X 173813 0 8904 Richard P Bott II Chairman/President/Director 39.0 1.0 X X 196879 0 15448 Sherley Bott Secretary/Treasurer/Director 39.0 1.0 X X 60714 0 8904 Emitt Mitchell Director 1.0 0.0 X 0 0 0 J Keet Lewis Director 1.0 0.0 X 0 0 0 Jay Pestinger CFO 9.0 1.0 X 72050 0 14602 Eben Fowler Vice President of Operations 40.0 0.0 X 140378 0 13688 Michael T Payne Regional Manager - Mid-South 40.0 0.0 X 172493 0 13867 Nancy J Eslinger Controller 39.0 1.0 X 145608 0 8930 Patrick Rulon Director of National Advertising 40.0 0.0 X 202744 0 14368 Paul Shipman Regional Manager 40.0 0.0 X 115936 0 13406 1280615 0 112117 12 false true false 0 0 National Broadcasts 515100 14334202 14334202 Local Broadcasts 515100 336551 336551 National & Local Underwriting 515100 1383298 1383298 0 0 0 0 16054051 319328 319328 174429 365892 -191463 0 -191463 10674 -202137 200 0 200 200 200 Commercial Advertising 541800 2047515 2047515 OTHER REVENUE 900099 14030 0 0 14030 0 0 0 0 2061545 18243661 16054051 2058189 131421 17500 17500 551313 0 551313 0 4178502 2441970 1736532 40659 17689 22970 832881 354881 478000 360504 153690 206814 6875 6875 54051 54051 1000 1000 250224 71247 178977 0 320554 267481 53073 753289 361215 392074 301967 176053 125914 291979 178263 113716 113824 98368 15456 1268 0 1268 62434 0 62434 236452 147947 88505 133297 67244 66053 Network affiliation agreement 4471141 4470298 843 Agency commissions 2105976 2105976 Dues & Subscriptions 183283 32436 150847 856436 617642 238794 0 16125409 11579900 4545509 0 267710 231384 5256325 7050684 1690769 1598039 0 0 0 83260 164027 9151412 4898102 4268402 4253310 0 0 100596 -384917 11667062 12912527 407022 429077 301411 297778 0 1537214 1481025 473480 55788 2719127 2263668 8947935 10648859 8947935 10648859 11667062 12912527 X 2118252 -417328 X false true X true false 1000 0 0 0 0 false Schedule C, Part I-A, Line 1 Description of Political Activities THE POLITICAL CAMPAIGN ACTIVITIES INCLUDE THE PORTION OF THE COUNCIL FOR NATIONAL POLICY DUES THAT GO TO CNP ACTION, INC. 1639100 1639100 1081533 1064633 16900 2055616 69274 1986342 3544931 3019643 525288 830232 744552 85680 4253310 INTERCOMPANY PAYABLE OPERATING LEASE LIABILITY 55788 55788 18609553 365892 365892 18243661 0 0 18243661 16491301 365892 365892 16125409 0 0 16125409 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RENTAL EXPENSES - 365892 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENTAL EXPENSES - 365892 true Council for National Policy 444 N Capitol Street NW Suite 830 Washington DC 20001 720921017 501(C)(3) 17500 support 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION DOES NOT HAVE A FORMAL PROCESS IN PLACE FOR MONITORING GRANTS, HOWEVER, ALL GRANTS ARE MADE WITHOUT RESTRICTIONS FOR GENERAL OPERATIONS SUPPORT AND TO ORGANIZATIONS THAT MANAGEMENT OF BOTT RADIO NETWORK IS FAMILIAR WITH AND HAS A BUSINESS RELATIONSHIP. X X X true true X X X false false false false false false false false false Richard P Bott II Chairman/President/Director 185029 0 0 0 11850 0 2925 0 12523 0 212327 0 0 0 Richard P Bott Chairman Emeritus/Director 77213 0 0 0 96600 0 0 0 8904 0 182717 0 0 0 Patrick Rulon Director of National Advertising 202744 0 0 0 0 0 2738 0 11630 0 217112 0 0 0 Nancy J Eslinger Controller 145608 0 0 0 0 0 0 0 8930 0 154538 0 0 0 Eben Fowler Vice President of Operations 140378 0 0 0 0 0 2094 0 11594 0 154066 0 0 0 Michael T Payne Regional Manager - Mid-South 172493 0 0 0 0 0 1337 0 12530 0 186360 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel Richard P. Bott, II used the airplane owned by BRN. and these amounts were not included in his W-2 compensation because it was for bona fide business purposes. Schedule J, Part I, Line 1a Travel for companions RICHARD P. BOTT, II WAS PROVIDED SPOUSAL TRAVEL ON CERTAIN TRIPS. THESE AMOUNTS WERE INCLUDED IN HIS W-2 COMPENSATION. Schedule J, Part I, Line 1a Tax indemnification and gross-up payments RICHARD P. BOTT AND SHERLEY BOTT HAVE OTHER FRINGE BENEFITS THAT ARE TREATED AS TAXABLE COMPENSATION AND GROSSED UP ON THEIR W-2S. Richard P Bott Sherley E Bott and Richard P Bott II Shareholders of Bott Broadcasting Company 2520262 Fees paid to sister corporation pursuant to Network Affiliation Agreement and Transfer Pricing false Richard P Bott Sherley E Bott and Richard P Bott II Shareholders of Bott Broadcasting Comapny 21119 Rent received from sister corporation pursuant to Network Affiliation Agreement. false Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Richard P. Bott, Sherley E. Bott, and Richard P. Bott, II - Family relationship, Richard P. Bott, Sherley E. Bott, and Richard P. Bott, II - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The 990 is prepared and reviewed by an independent accounting firm. It is then reviewed by the organization's financial management and all questions or concerns are addressed and changes made, if required. The 990 is then reviewed by the President and any needed changes or clarifications are made. If no changes are made, the final draft is signed by the CFO. All board members receive a copy of the Form 990 before it is filed. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANY CONFLICTS REVEALED BY A BOARD MEMBER OR OFFICER OR THAT ARE OTHERWISE BROUGHT TO THE ATTENTION OF THE BOARD ARE EVALUATED BY THE OTHER BOARD MEMBERS AND A DECISION RENDERED REGARDING THE TRANSACTION IN QUESTION. BOARD MEMBERS WITH POTENTIAL UNRESOLVED CONFLICTS CAN RESPOND TO REQUESTS FOR INFORMATION REGARDING THE POTENTIAL CONFLICT BUT ARE EXCLUDED FROM OTHERWISE PARTICIPATING IN THE DELIBERATIONS AND THE DECISION-MAKING PROCESS. Form 990, Part VI, Line 15a Process to establish compensation of top management official AN EXECUTIVE COMPENSATION BENCHMARKING ANALYSIS FOR THE PRESIDENT WAS COMPLETED IN 2022 AND SHARED WITH THE BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public BOTT RADIO NETWORK DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFERS TO CBI - -417328; BRN Properties LLC 10550 Barkley Street Suite 100 Overland Park KS 66221 871060957 Real Estate KS 400941 2705784 BRN Community Broadcasting Inc 10550 Barkley Street Suite 100 Overland Park KS 66212 431431613 Radio stations KS 501(c)(4) BRN true false false false false true false false false false false false false false true true true false true false Community Broadcasting Inc N 87263 Cash Community Broadcasting Inc O 267093 Cash Community Broadcasting Inc P 2279441 Cash Community Broadcasting Inc E 94490 FMV COMMUNITY BROADCASTING INC R 417328 CASH